Commentary for Berakhot 11:12

מאי (מלאכי ג, טז) ולחושבי שמו אמר רב אשי חשב אדם לעשות מצוה ונאנס ולא עשאה מעלה עליו הכתוב כאילו עשאה

What means "and that thought upon His name"? Rab Assi said : If a man contemplated fulfilling a commandment, and through compulsion did not perform it, the verse ascribes it to him as though he had done it.

Abraham Cohen Footnotes to the English Translation of Masechet Berakhot